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Details

This page sets out information on and documents supporting the passage of Finance Bill 2013 between March and June 2013.

20 March 2013

Budget 2013 confirmed measures to be included in Finance Bill 2013. These were published in Chapter 1 of the Overview of tax legislation and rates document, which also sets out where changes were made as a result of consultations.

Model Decommissioning Relief Deed: Budget 2013 announced that, following a successful consultation on the decommissioning work, the government expects to sign contracts (Decommissioning Relief Deeds) with industry later this year, providing the certainty needed to unlock billions of pounds of investment in oil and gas. Alongside the Finance Bill legislation, the government published a model Decommissioning Relief Deed.

In addition the government also tabled an amendment for Public Bill Committee with retrospective effect from 21 March 2013. This is accompanied by the Written Ministerial Statement, explanatory note, TIIN and HMRC guidance note.